(a) An excise tax is hereby levied and imposed upon each transaction in Waterville by which lodging is or is to be furnished by a vendor to a transient guest or guests, at the rate of three percent (3%) of the rent for each such transaction, on and after May 1, 2011.
(b) The tax applies and is collectable when the lodging is furnished, regardless of the time when the rent is paid or delivered.
(c) For the purpose of the proper administration, and to prevent evasion of the tax, it is presumed that all hotel rooms in Waterville are subject to the tax until the contrary is established. It is incumbent, therefore, upon the Vendor, to prove any exemption or exception to the tax, in a manner satisfactory to the Municipality.
(d) The tax is not a part of the rent and shall be separately stated as such on every rent invoice, bill, statement, or other written charge.
(e) The Municipality may periodically review the excise tax statutes and increase such tax as provided by law.
(f) All money received pursuant to this excise tax shall be deposited by the Fiscal Officer into the General Fund of the Municipality.
(Ord. 06-11. Passed 3-28-11.)